Section 83
Provisional attachment to protect revenue in certain cases
In force
Section 83. Provisional attachment to protect revenue in certain cases.
(1) Where during the pendency of any proceedings under section 62, 63, 64, 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, he may by order in writing attach provisionally any property, including bank account, belonging to the taxable person.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-83.html
- Source confidence: Pending verification
Quick facts
- Section
- 83
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1